Refrigerating machine oils are commonly used for refrigerating machines such as fridge storages and refrigeration and air conditioning apparatus as a lubricant oil of a refrigerant compressor. Refrigerating machine oils are used in wide temperature regions from high temperatures to low temperatures in the refrigerant circulation cycle of a refrigerating machine. For this reason, low temperature property is one of the required properties for the refrigerating machine oils. Patent Literature 1 discloses, as the refrigerating machine oil satisfying such a required property, a refrigerating machine oil containing esters of carboxylic acids and alcohols that satisfy predetermined conditions.